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Employer & Employee

Labor Occupational Accident Insurance Premium Payment

Compulsory Insurance Units

Frequency for the delivery of payment slip

  1. General units: the payment slips of labor occupational accident insurance premiums for general units shall be delivered by the 25th of the month following the premium month. For the units that also apply for the labor (employment) insurance, the labor occupational accident insurance premium and the labor (employment) insurance premium will be specified in the same payment slip to be delivered.
  2. Employers of household chores migrant workers: the payment slips for household chores migrant workers who only apply for labor occupational accident insurance will be delivered quarterly. Because the number of most of the insured is one person and the amount of the premium of labor occupational accident insurance is relatively low. In order to reduce the handling fee for the unit to make payment of the insurance premium while achieving the administrative cost-effectiveness, it is stipulated in Article 29 of the Rules of Enforcement of the Labor Occupational Accident Insurance and Protection Act that a slip will be sent or delivered on a quarterly basis.

※List of frequency and date of delivery of occupational accident insurance payment slips

Payment slip processing General insured unit Employer of household chores migrant workers
Delivery frequency Same as labor insurance, the payment slips are delivered monthly. For those who are both unit of labor (employment) insurance, the premiums of labor (employment) and labor occupational accident insurance will be contained in the same payment slip. For units only apply for labor occupational accident insurance: The payment slips will be delivered every 3 months.
For units that apply for labor (labor occupational accident) insurance: The payment slips will be delivered monthly.
Delivery date Before the 25th of the following month For units only apply for labor occupational accident insurance: Before the 25th of February, May, August and November of each year.
For units that apply for labor (labor occupational accident) insurance: Before the 25th of the following month.

Overdue insurance premiums

  1. If the insured unit fails to pay the labor occupational accident insurance premium within the due date, the Bureau will additionally collect a late fee of 0.2% of the insurance premium payable for each overdue day from the day following the expiration of the grace period to the day before the full payment of the insurance premium and such interest can be accumulated to up to 20% of the premium payable. In addition, after the  labor occupational accident insurance premium is charged with a late fee of 20%of the due amount, if the due insurance premium still fails to be fully paid and the circumstances are severe, a fine from NTD20,000 to NTD 100,000 will be imposed.
  2. After the arrears of labor occupational accident insurance premiums are transferred for administrative enforcement according to the laws, if the insured unit has no property available for enforcement or its property is insufficient to make full payment, its representative or person in-charge shall be jointly and severally liable for the repayment.
Last Update：2022-09-15
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